{
  "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-2",
  "json_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-2.json",
  "legislation": "ukdsi/2007/9780110782218",
  "legislation_title": "The Tax Avoidance Schemes (Penalty) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“FA 2004” means the Finance Act 2004; and\n“TMA 1970” means the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110782218/regulation/2",
    "retrieved_at": "2026-10-30T15:17:37.738337+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}